The Pennsylvania Department of Revenue adjusted the Common Level Ratio (“CLR”) for Delaware County to reflect Delaware County’s countywide reassessment base change effective January 1, 2021. Accordingly, for documents accepted between 7/1/2020 to 12/31/2020 the applicable Delaware County CLR is 2.00. For documents accepted between 1/1/2021 to 6/30/2021 the applicable Delaware County CLR is 1.00.
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Allegheny County – Real Estate Assessment Appeal Deadline – March 31, 2021
By Paul Morcom on
Posted in Real Estate Taxes
The deadline for filing a real estate tax assessment appeal for the 2021 tax year is fast approaching in Allegheny County. The deadline is March 31, 2021. Property owners of hotels, restaurants, bars or any property type that has been affected by the government restrictions due to COVID 19 should be taking a close look…
PA Department of Revenue guidance on telecommuting due to COVID-19.
By Paul Morcom on
Posted in Personal Income Tax
On November 9, 2020, the Pennsylvania Department of Revenue issued guidance relating to telecommuting and related tax implications. If an employee is working from home temporarily due to the COVID-19 pandemic, the Department does not consider that as a change to the sourcing of the employee’s compensation. For non-residents who were working in Pennsylvania before…
Pennsylvania State Tax Equalization Board (“STEB”) establishes Common Level Ratio for each County for the calendar year 2019
By Paul Morcom on
Posted in Real Estate Taxes
The Pennsylvania State Tax Equalization Board (“STEB”) has released the Common Level Ratio (“CLR”) real estate valuation factors for 2019. The common level ratio is the ratio of assessed value to market value used to value properties in a particular county for property tax purposes, and is used for purposes of appealing property tax assessments…
City of Philadelphia Department of Revenue tax guidance in response to COVID-19
By Paul Morcom on
Posted in Uncategorized
In response to the COVID-19 coronavirus emergency, the City of Philadelphia Department of Revenue has issued the following:
REAL ESTATE TAX:
The deadline to pay 2020 Real Estate Tax has been extended an additional 30 days. The due date for 2020 Real Estate Tax is now April 30, 2020.
Additionally, the Department has extended…
Pennsylvania Department of Revenue – Business Tax License and Certifications Extension Notice
By Paul Morcom on
Posted in Regulations & Rulings
The Department of Revenue’s offices and customer service call centers are currently closed as the commonwealth takes steps to help slow the spread of COVID-19 in Pennsylvania. As a result, the Department of Revenue is extending all business tax licenses and certifications that are set to expire until further communication is received from the department.…
Pennsylvania Board of Finance and Revenue – Update Amid Coronavirus Pandemic
By Paul Morcom on
Posted in Tax Audits and Appeals
Board of Finance and Revenue
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Pennsylvania Department of Revenue Extends 2019 Personal Income Tax Return Deadline
By Paul Morcom on
Posted in Personal Income Tax
On March 21, 2020, the Pennsylvania Department of Revenue announced that the deadline for taxpayers to file their 2019 Personal Income Tax Returns is extended to July 15, 2020. This means taxpayers will have an additional 90 days to file from the original deadline of April 15. The Internal Revenue Service also extended the…
Department of Revenue Issues Pennsylvania Sales and Use Tax Letter Ruling No. SUT-20-001 – Regarding Taxation of Membership Fee
By Paul Morcom on
Posted in Sales and Use Tax, Uncategorized
On January 31, 2020, the Pennsylvania Department of Revenue (“Revenue”) issued Letter Ruling No. SUT-20-001, which concluded that the taxability of a membership fee in a professional association depends upon what a member receives in exchange for the membership. If the member does not receive any taxable tangible personal property or taxable services in exchange…
Pennsylvania Sets Interest Rates on Underpayments and Overpayments for 2020
By Paul Morcom on
Posted in Uncategorized
Effective January 1, 2020 to December 31, 2020, the rate of interest on underpayments of Pennsylvania taxes will be 5% per annum. Additionally, the rate of interest on overpayments of tax will be 3% per annum (except for personal income tax overpayments, which accrue interest at the same rate as for underpayments). See Interest Rate…